The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

Citation, commencement and application

1.—(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 and shall come into force on 18th December 2003.

(2) These Regulations apply to dwellings in England only.

Interpretation

2.  In these Regulations—

““the Act” means the Local Government Finance Act 1992;

“caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960(1);

“Class A” means the class of dwellings described in regulation 4;

“Class B” means the class of dwellings described in regulation 5;

“Class C” means the class of dwellings described in regulation 7;

“qualifying person” means a person who is liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with any other person, or who would be liable for the council tax in respect of a dwelling on a particular day if that dwelling did not fall within Class O of the Council Tax (Exempt Dwellings) Order 1992(2);

“the relevant year” means the financial year for which a billing authority makes a determination under section 11A of the Act;

an “unoccupied dwelling” means a dwelling in which no one lives.”.

Prescribed classes

3.—(1) Class A and Class B are prescribed as classes of dwellings for the purposes of section 11A(3) of the Act for each financial year beginning on or after 1st April 2004.

(2) Class C is prescribed as a class of dwellings for the purposes of section 11A(4) of the Act for each financial year beginning on or after 1st April 2004.

Class A

4.  The class of dwellings described in this regulation (“Class A”) comprises every chargeable dwelling in England —

(a) which is not the sole or main residence of an individual;

(b) which is furnished; and

(c) the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year;

except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below.

Class B

5.  The class of dwellings described in this regulation (“Class B”) comprises every chargeable dwelling in England —

(a) which is not the sole or main residence of an individual;

(b) which is furnished; and

(c) the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year;

except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below.

Exceptions

6.—(1) Class A and Class B shall not include any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

(2) Class A and Class B shall not include any dwelling—

(a) where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling which for him is job-related; or

(b) which for a qualifying person is job-related where that person is a qualifying person in relation to another dwelling.

(3) For the purposes of paragraph (2), a dwelling is job-related if it falls within the description set out in paragraph 1 or 2 of the Schedule to these Regulations.

Class C

7.  The class of dwellings described in this regulation (“Class C”) comprises every chargeable dwelling in England —

(a) which is unoccupied; and

(b) which is substantially unfurnished.

Signed by authority of the First Secretary of State

Phil Hope

Parliamentary Under Secretary of State,

Office of the Deputy Prime Minister

24th November 2003